BHUTANI AUTOMOBILES LLP v. UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
BHUTANI AUTOMOBILES LLP
v.
UNION OF INDIA & ORS.
W.P.(C) 19476/2025 & CM APPL. 81206/2025 dated 22.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Notification/Circular : Notification No. 09/2023-Central Tax dated 31.03.2023 & Notification No. 09/2023- State Tax dated 22.06.2023
Decision : In favour of assessee
Challenge to Notification no. 9/2023-CT dated 31.03.2023 & 9/2023-ST dated 22.06.2023 – Demand – SCN replied with invoices and confirmations letters – Order passed post-reminder – Registration cancelled – Entity converted to LLP – Held: Writ petition disposed – Petitioner to file appeal by 31.01.2026 – Petitioner to submit Rs.10,000 cost – Portal access within one week – Challenge to notification shall be subject to outcome of decision of Supreme Court as same is pending before Supreme court.
Represented By:
Counsel for the Petitioner: Counsel appearance not given
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